The table format above fits all of these requirements, but falls down on the headings. Simply because you have used more than one line for the heading, it won't work properly if you decide you want to use AutoFilter, or a PivotTable!

The data then fits all of the criteria to be used in a PivotTable, or to enable AutoFilter.

That's it - I'll get off my soap box now!

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Great post. Something as simple as keeping your column fields in one row is often overlooked and leads to huge problems down the road. I agree with the first commenter, doing a Merge & Center causes just as much problems as putting your data fields in multiple lines.

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